Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
Manual Customs Passes issued to Customs Brokers under categories F, G and H, which were earlier slated to expire after 31.05.2026, have had their validity extended until 30.06.2026 to facilitate trade. The earlier Public Notice on QR Code-based Customs Passes continues to apply in all other respects, and its remaining facilities, terms and conditions remain unchanged. The notice is to be treated as a Standing Order for officers in the Chennai Customs Zone.
Manual Customs Passes issued to Customs Brokers under categories F, G and H, which were earlier slated to expire after 31.05.2026, have had their validity extended until 30.06.2026 to facilitate trade. The earlier Public Notice on QR Code-based Customs Passes continues to apply in all other respects, and its remaining facilities, terms and conditions remain unchanged. The notice is to be treated as a Standing Order for officers in the Chennai Customs Zone.
Note: It is a system-generated summary and is for quick reference only.